CPE CREDIT REQUIREMENTS
Routine Continuing Professional Education (CPE) is required for CPAs to ensure competence and up-to-date knowledge in finance and accounting.
Western CPE courses, certified by multiple accreditation and professional organizations are designed to meet your education needs and your CPE requirements.
State Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. CPE requirements vary by state and professional organization. To view complete CPE requirements and details for your state or organization, use the State Board of Accountancy or Organization links in the right column.
Alabama State Board Website
Alabama CPE Requirements
Alabama License Renewal Deadline: 9/30 annually
Alabama CPE Reporting Period: 10/1 to 9/30 annually
Alabama Total CPE Hours Required: 40 hours
More Alabama Details
Alaska State Board Website
Alaska CPE Requirements
Alaska License Renewal Deadline: 12/31 of odd years
Alaska CPE Reporting Period: 1/1 to 12/31 biennially ending on odd years
Alaska Total CPE Hours Required: 80 hours
Alaska Minimum CE Hours per year: 20 hours
More Alaska Details
Arizona State Board Website
Arizona CPE Requirements
Arizona License Renewal Deadline: Last business day of birth month biennially, odd or even year based on birth year
Arizona CPE Reporting Period: First day of month following birth month to last business day of birth month biennially, odd or even year based on license expiration date.
Arizona Total CPE Hours Required: 80 hours
More Arizona Details
Arkansas State Board Website
Arkansas CPE Requirements
Arkansas License Renewal Deadline: 1/1 annually
Arkansas CPE Reporting Period: 1/1 to 12/31 annually
Arkansas Total CPE Hours Required: 40 hours*
More Arkansas Details
California State Board Website
California CPE Requirements
California License Renewal Deadline: Last day of birth month in odd or even year corresponding to the odd or even year of birth
California CPE Reporting Period: Biennial on the last day of birth month in odd or even year corresponding to the odd or even year of birth
California Total CPE Hours Required: 80 hours
California Minimum CE Hours per year: 20 hours yearly minimum | twelve (12) hours yearly minimum in technical subjects.
More California Details
Colorado State Board Website
Colorado CPE Requirements
Colorado License Renewal Deadline: November 30th of odd numbered years
Colorado CPE Reporting Period: 1/1 to 12/31 biennially ending on odd years
Colorado Total CPE Hours Required: 80 hours
More Colorado Details
Connecticut State Board Website
Connecticut CPE Requirements
Connecticut License Renewal Deadline: 12/31 annually
Connecticut CPE Reporting Period: 7/1 – 6/30 annually
Connecticut Total CPE Hours Required: 40 hours
More Connecticut Details
Delaware State Board Website
Delaware CPE Requirements
Delaware License Renewal Deadline: 6/30 of odd years
Delaware CPE Reporting Period: 7/1 to 6/30 biennially on odd years
Delaware Total CPE Hours Required: 80 hours
Delaware Minimum CE Hours per year: 20 hours
More Delaware Details
District of Columbia State Board Website
District of Columbia CPE Requirements
District of Columbia License Renewal Deadline: 12/31 of even years.
District of Columbia CPE Reporting Period: 1/1 to 12/31 biennially
District of Columbia Total CPE Hours Required: 80 hours
More District of Columbia Details
Florida State Board Website
Florida CPE Requirements
Florida License Renewal Deadline: 12/31 biennially
Florida CPE Reporting Period: 7/1 to 6/30 biennially
Florida Total CPE Hours Required: 80 hours
More Florida Details
Georgia State Board Website
Georgia CPE Requirements
Georgia License Renewal Deadline: 12/31 biennially, odd years
Georgia CPE Reporting Period: 1/1 to 12/31 biennially, odd years
Georgia Total CPE Hours Required: 80 hours
Georgia Minimum CE Hours per year: 20 hours
More Georgia Details
Guam State Board Website
Guam CPE Requirements
Guam License Renewal Deadline: 6/30 annually
Guam CPE Reporting Period: 1/1 to 12/31 over a three year rolling period
Guam Total CPE Hours Required: 120 hours
Guam Minimum CE Hours per year: 20 hours
More Guam Details
Hawaii State Board Website
Hawaii CPE Requirements
Hawaii License Renewal Deadline: 12/31 on odd years
Hawaii CPE Reporting Period: 1/1 to 12/31 biennially, ending in odd-numbered years
Hawaii Total CPE Hours Required: 80 hours
Hawaii Minimum CE Hours per year: 20 hours
More Hawaii Details
Idaho State Board Website
Idaho CPE Requirements
Idaho License Renewal Deadline: 6/30 annually
Idaho CPE Reporting Period: 1/1 to 12/31 biennially rolling
Idaho Total CPE Hours Required: 80 hours, over rolling two-year period (prior year plus current year) with a minimum of 30 per year and a maximum of 50 per year.
Idaho Minimum CE Hours per year: 30 per year
More Idaho Details
Illinois State Board Website
Illinois CPE Requirements
Illinois License Renewal Deadline: 9/30 triennially
Illinois CPE Reporting Period: 10/1 to 9/30 triennially
Illinois Total CPE Hours Required: 120 hours
More Illinois Details
Indiana State Board Website
Indiana CPE Requirements
Indiana License Renewal Deadline: 6/30 triennially
Indiana CPE Reporting Period: 1/1 to 12/31 triennially, reporting on 2021, 2024, 2027, etc.
Indiana Total CPE Hours Required: 120 hours
Indiana Minimum CE Hours per year: 20 hours
More Indiana Details
Iowa State Board Website
Iowa CPE Requirements
Iowa License Renewal Deadline: 6/30 annually
Iowa CPE Reporting Period: 1/1 to 12/31 in the three years preceding the renewal date OR 7/1/ to 6/30 in the three years preceding the renewal date*
Iowa Total CPE Hours Required: 120 hours
More Iowa Details
Kansas State Board Website
Kansas CPE Requirements
Kansas License Renewal Deadline: 6/30 biennially based on certificate number (even number = even years; odd number = odd years)
Kansas CPE Reporting Period: 7/1 to 6/30 biennially based on certificate number (even number = even years; odd number = odd years)
Kansas Total CPE Hours Required: 80 hours
Kansas Minimum CE Hours per year: 16 per year if a licensed municipal public accountant
More Kansas Details
Kentucky State Board Website
Kentucky CPE Requirements
Kentucky License Renewal Deadline: 8/1 Renewal; even license number = even years; odd license number = odd years.
Kentucky CPE Reporting Period: 1/1 to 12/31 biennially; even license number = odd years; odd license number = even years.
Kentucky Total CPE Hours Required: 80 hours if the CPA worked 3,000 hours or more in a public accounting firm. 60 hours if the CPA worked less than 3,000 hours in a public accounting firm. 60 hours if the CPA is employed in industry, education or government. 40 hours in technical fields of study if the CPA worked 3,000 or more in public accounting firm beginning in 2021-2022 reporting period. 30 hours in technical fields of study if the CPA worked less than 3,000 hours in a public accounting firm beginning in 2021-2022 reporting period.
More Kentucky Details
Louisiana State Board Website
Louisiana CPE Requirements
Louisiana License Renewal Deadline: 12/31 annually
Louisiana CPE Reporting Period: 1/1 to 12/31 annually – Due to multiple natural disasters in 2020, Louisiana is allowing carry back through 6/30/2021 into the prior period ending 12/31/2020. Credits may be applied to shortages in Total Hours or Ethics. No carry back will be allowed for any other reporting periods.
Louisiana Total CPE Hours Required: 80 hours
Louisiana Minimum CE Hours per year: 20 hours
More Louisiana Details
Maine State Board Website
Maine CPE Requirements
Maine License Renewal Deadline: 9/30 annually
Maine CPE Reporting Period: 10/1 to 9/30 annually
Maine Total CPE Hours Required: 40 hours
More Maine Details
Maryland State Board Website
Maryland CPE Requirements
Maryland License Renewal Deadline: Every two years based on license issue date
Maryland CPE Reporting Period: Ends the two-year period prior to the renewal application date
Maryland Total CPE Hours Required: 80 hours
More Maryland Details
Massachusetts State Board Website
Massachusetts CPE Requirements
Massachusetts License Renewal Deadline: 6/30 biennially
Massachusetts CPE Reporting Period: 7/1 to 6/30 biennially
Massachusetts Total CPE Hours Required: 80 hours
More Massachusetts Details
Michigan State Board Website
Michigan CPE Requirements
Michigan License Renewal Deadline: 7/31 biennially
Michigan CPE Reporting Period: 7/1 to 6/30 biennially
Michigan Total CPE Hours Required: 80 hours
Michigan Minimum CE Hours per year: 40 hours
More Michigan Details
Minnesota State Board Website
Minnesota CPE Requirements
Minnesota License Renewal Deadline: 12/31 annually
Minnesota CPE Reporting Period: 7/1 to 6/30 over a three year rolling period
Minnesota Total CPE Hours Required: 120 hours
Minnesota Minimum CE Hours per year: 20 hours
More Minnesota Details
Mississippi State Board Website
Mississippi CPE Requirements
Mississippi License Renewal Deadline: 1/1 annually
Mississippi CPE Reporting Period: 7/1 to 6/30 annually
Mississippi Total CPE Hours Required: 40 hours
More Mississippi Details
Missouri State Board Website
Missouri CPE Requirements
Missouri License Renewal Deadline: 9/30 biennially
Missouri CPE Reporting Period: Effective January 1, 2020 – Reporting Period will be 1/1 to 12/31 on an annual basis
Missouri Total CPE Hours Required: Effective January 1, 2020, 40 hours per reporting period
Missouri Minimum CE Hours per year: 40 hours per reporting period
More Missouri Details
Montana State Board Website
Montana CPE Requirements
Montana License Renewal Deadline: 12/31 annually
Montana CPE Reporting Period: 1/1 to 12/31 over a three-year rolling period
Montana Total CPE Hours Required: 120 hours
More Montana Details
Nebraska State Board Website
Nebraska CPE Requirements
Nebraska License Renewal Deadline: 6/30 biennially, odd or even year based on birth year
Nebraska CPE Reporting Period: 1/1 to 12/31 biennially, odd or even year based on birth year
Nebraska Total CPE Hours Required: 80 hours
More Nebraska Details
Nevada State Board Website
Nevada CPE Requirements
Nevada License Renewal Deadline: 12/31 annually
Nevada CPE Reporting Period: 1/1 to 12/31 over a two year rolling period
Nevada Total CPE Hours Required: 80 hours
Nevada Minimum CE Hours per year: 20 hours
More Nevada Details
New Hampshire State Board Website
New Hampshire CPE Requirements
New Hampshire License Renewal Deadline: Beginning February 22, 2023, licenses issued will expire two years from the date of issuance, on the last day of the month in the month the license was issued.
New Hampshire CPE Reporting Period: 7/1 to 6/30 triennially
New Hampshire Total CPE Hours Required: 120 hours
New Hampshire Minimum CE Hours per year: 20 hours
More New Hampshire Details
New Jersey State Board Website
New Jersey CPE Requirements
New Jersey License Renewal Deadline: 12/31 triennially
New Jersey CPE Reporting Period: 1/1 to 12/31 triennially, reporting 2020, 2023, 2026, 2029, etc.
New Jersey Total CPE Hours Required: 120 hours
New Jersey Minimum CE Hours per year: 20 hours
More New Jersey Details
New Mexico State Board Website
New Mexico CPE Requirements
New Mexico License Renewal Deadline: Last day of birth month annually
New Mexico CPE Reporting Period: First day of month following birth month to last day of birth month over a three year rolling period
New Mexico Total CPE Hours Required: 120 hours
New Mexico Minimum CE Hours per year: 20 hours
More New Mexico Details
New York State Board Website
New York CPE Requirements
New York License Renewal Deadline: Triennial based on the date of issuance (current) and birth month (prior to 1/1/1993)
New York CPE Reporting Period: 1/1 to 12/31 annually
New York Total CPE Hours Required: CPAs have the following options: Complete a minimum of 40 contact hours of acceptable formal continuing education in any of the recognized subject areas, or Complete a minimum of 24 contact hours of acceptable formal continuing education concentrated in one subject area. Approved subject areas are: accounting, attest, auditing, taxation, advisory services, specialized knowledge and applications related to specialized industries, and such other areas appropriately related to the practice of accounting as may be acceptable to the Department.
More New York Details
North Carolina State Board Website
North Carolina CPE Requirements
North Carolina License Renewal Deadline: 6/30 annually
North Carolina CPE Reporting Period: 1/1 to 12/31 annually
North Carolina Total CPE Hours Required: 2,000 minutes
More North Carolina Details
North Dakota State Board Website
North Dakota CPE Requirements
North Dakota License Renewal Deadline: 7/31 annually
North Dakota CPE Reporting Period: 7/1 to 6/30 annually
North Dakota Total CPE Hours Required: 120 hours 20 hours per year All licensees are required to earn 120 total hours. Also, all licensees are required to earn 20 hours minimum yearly.
North Dakota Minimum CE Hours per year: 20 hours
More North Dakota Details
Northern Mariana Islands State Board Website
Northern Mariana Islands CPE Requirements
Northern Mariana Islands License Renewal Deadline: December 31 triennially
Northern Mariana Islands CPE Reporting Period: January 1 – December 31 triennially
Northern Mariana Islands Total CPE Hours Required: 120 hours per 3 year period; 20 hour annual minimum
More Northern Mariana Islands Details
Ohio State Board Website
Ohio CPE Requirements
Ohio License Renewal Deadline: 12/31 triennially
Ohio CPE Reporting Period: 1/1 to 12/31 triennially
Ohio Total CPE Hours Required: 120 hours
Ohio Minimum CE Hours per year: 20 hours
More Ohio Details
Oklahoma State Board Website
Oklahoma CPE Requirements
Oklahoma License Renewal Deadline: Last day of birth month annually
Oklahoma CPE Reporting Period: 1/1 to 12/31 triennial rolling
Oklahoma Total CPE Hours Required: 120 hours
Oklahoma Minimum CE Hours per year: 20 hours
More Oklahoma Details
Oregon State Board Website
Oregon CPE Requirements
Oregon License Renewal Deadline: For an odd-numbered license – 6/30 of odd years; for an even-numbered license – 6/30 of even years.
Oregon CPE Reporting Period: 7/1 to 6/30 biennially ending on even-numbered years for even license numbers and odd-numbered years for odd license numbers
Oregon Total CPE Hours Required: 80 hours
Oregon Minimum CE Hours per year: 24 hours
More Oregon Details
Pennsylvania State Board Website
Pennsylvania CPE Requirements
Pennsylvania License Renewal Deadline: December 31 on odd numbered years
Pennsylvania CPE Reporting Period: 1/1 to 12/31 biennially ending on odd numbered years
Pennsylvania Total CPE Hours Required: 80 hours
Pennsylvania Minimum CE Hours per year: 20 hours
More Pennsylvania Details
Puerto Rico State Board Website
Puerto Rico CPE Requirements
Puerto Rico License Renewal Deadline: 12/1 triennially
Puerto Rico CPE Reporting Period: 8/1 to 7/31 triennially
Puerto Rico Total CPE Hours Required: 120 hours for CPA practitioners; 90 hours for non-practicing CPAs
More Puerto Rico Details
Rhode Island State Board Website
Rhode Island CPE Requirements
Rhode Island License Renewal Deadline: 6/30 triennially
Rhode Island CPE Reporting Period: 7/1 to 6/30 triennially
Rhode Island Total CPE Hours Required: 120 hours
More Rhode Island Details
South Carolina State Board Website
South Carolina CPE Requirements
South Carolina License Renewal Deadline: 1/31 annually
South Carolina CPE Reporting Period: 1/1 to 12/31 annually
South Carolina Total CPE Hours Required: 40 hours
More South Carolina Details
South Dakota State Board Website
South Dakota CPE Requirements
South Dakota License Renewal Deadline: 8/1 annually
South Dakota CPE Reporting Period: 7/1 to 6/30 over a rolling three year period
South Dakota Total CPE Hours Required: 120 hours
South Dakota Minimum CE Hours per year: 20 hours
More South Dakota Details
Tennessee State Board Website
Tennessee CPE Requirements
Tennessee License Renewal Deadline: CPAs with an even license number – 12/31 of even years. CPAs with odd-numbered licenses – 12/31 of odd years.
Tennessee CPE Reporting Period: 1/1 to 12/31 biennially, ending on even-numbered years for even license numbers and odd-numbered years for odd license numbers
Tennessee Total CPE Hours Required: 80 hours
Tennessee Minimum CE Hours per year: 20 hours
More Tennessee Details
Texas State Board Website
Texas CPE Requirements
Texas License Renewal Deadline: Last day of birth month annually
Texas CPE Reporting Period: Ends on last day of the CPA’s birth month, over a three year rolling period
Texas Total CPE Hours Required: 120 hours
Texas Minimum CE Hours per year: 20 hours
More Texas Details
Utah State Board Website
Utah CPE Requirements
Utah License Renewal Deadline: 12/31 on even-numbered years
Utah CPE Reporting Period: 1/1 to 12/31 biennially, ending on even-numbered years
Utah Total CPE Hours Required: 80 hours
More Utah Details
Vermont State Board Website
Vermont CPE Requirements
Vermont License Renewal Deadline: 7/31 on odd years
Vermont CPE Reporting Period: 8/1 to 7/31 biennially on odd years
Vermont Total CPE Hours Required: 80 hours
More Vermont Details
Virgin Islands State Board Website
Virgin Islands CPE Requirements
Virgin Islands License Renewal Deadline: 6/30 annually
Virgin Islands CPE Reporting Period: Dates: 01/01-12/31 Type: Triennial Rolling (three calendar years preceding the license expiration on 6/30)
Virgin Islands Total CPE Hours Required: 120 hours
Virgin Islands Minimum CE Hours per year: 40 hours
More Virgin Islands Details
Virginia State Board Website
Virginia CPE Requirements
Virginia License Renewal Deadline: 06/30 annually
Virginia CPE Reporting Period: 1/1 to 12/31 over a three year rolling period
Virginia Total CPE Hours Required: 120 hours
Virginia Minimum CE Hours per year: 20 hours
More Virginia Details
Washington State Board Website
Washington CPE Requirements
Washington License Renewal Deadline: 4/30 triennially
Washington CPE Reporting Period: 1/1 to 12/31 triennially
Washington Total CPE Hours Required: 120 hours
Washington Minimum CE Hours per year: 20 hours
More Washington Details
West Virginia State Board Website
West Virginia CPE Requirements
West Virginia License Renewal Deadline: 6/30 annually
West Virginia CPE Reporting Period: 1/1 to 12/31 over a rolling three-year period
West Virginia Total CPE Hours Required: 120 hours
West Virginia Minimum CE Hours per year: 20 hours
More West Virginia Details
Wisconsin State Board Website
Wisconsin CPE Requirements
Wisconsin License Renewal Deadline: 12/14 of odd years
Wisconsin CPE Reporting Period: 12/15-12/14 biennially
Wisconsin Total CPE Hours Required: 80 hours*
Wisconsin Minimum CE Hours per year: 20 hours
More Wisconsin Details
Wyoming State Board Website
Wyoming CPE Requirements
Wyoming License Renewal Deadline: 12/31 annually
Wyoming CPE Reporting Period: 1/1 to 12/31 over a rolling three-year period
Wyoming Total CPE Hours Required: 120 hours
More Wyoming Details
| ALABAMA CPE REQUIREMENTS | |
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Alabama License Renewal Deadline: 9/30 annually |
Alabama State Board of Public Accountancy |
ALASKA CPE REQUIREMENTS |
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Alaska License Renewal Deadline: 12/31 of odd years |
Alaska Board of Public Accountancy |
ARIZONA CPE REQUIREMENTS |
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| Arizona License Renewal Deadline: Last business day of birth month once every two years, odd or even year based on birth year Arizona CPE Reporting Period: Ends first day of month following birth month to last business day of birth month once every two years, odd or even year based on license expiration date Arizona Total CE Hours Required: 80 Hours Ethics Requirements: 4 Hours. Cannot be taught by an employer or co-worker and must include a minimum of one hour of each of the following subjects:Ethics related to the practice of accounting including the Code of Professional Conduct of the American Institute of Certified Public Accountants; and Board statutes and administrative rules. Other Subject Area Requirements:40 hours in Accounting, Auditing, Taxation, Business Law, or Management Advisory Services 16 hours in Accounting, Auditing, or Taxation 16 hours in a Classroom or Interactive Webinar setting |
Arizona State Board of Accountancy |
ARKANSAS CPE REQUIREMENTS |
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| Arkansas License Renewal Deadline: 1/1 annually Arkansas CPE Reporting Period: 1/1 to 12/31 annually Arkansas Total CE Hours Required: 40 Hours (Required to report 40 hours for the current renewal year but allowed to “look back” to include the past 3 years totaling 120 hours if deficient in current reporting year) Ethics Requirements:4 Hours in the area of accounting professional conduct and ethics during the 36-months immediately preceding the expiration date of their current license.1 Hour of ethics must be on Arkansas State Board of Public Accountancy specific laws and rules. This requirement may be satisfied by completing a free, web based course via the Board’s website or attending group training taught by a board member, board staff member, or a designee of the Board, and will count towards the 4 hour ethics requirement.Licensees who received their initial license during the current calendar year are exempt from the ethics requirement until their first full calendar year of licensure. Other Subject Area Requirements:Technical – At least 50% of hours in the following subjects: Accounting/Attest, Accounting Ethics or Tax.Accounting & Auditing – if performs attest or compilation services, must obtain a 20% of hours in Accounting/Auditing. |
Arkansas State Board of Public Accountancy |
CALIFORNIA CPE REQUIREMENTS |
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California License Renewal Deadline: Last day of birth month in odd or even year corresponding to the odd or even year of birth |
California Board of Accountancy |
COLORADO CPE REQUIREMENTS |
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Colorado License Renewal Deadline: 11/30 of odd years |
Colorado State Board of Accountancy |
CONNECTICUT CPE REQUIREMENTS |
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Connecticut License Renewal Deadline: 12/31 annually |
Connecticut State Board of Accountancy |
DELAWARE CPE REQUIREMENTS |
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Delaware License Renewal Deadline: 6/30 of odd years |
Delaware State Board of Accountancy |
DISTRICT OF COLUMBIA CPE REQUIREMENTS |
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District of Columbia License Renewal Deadline: 12/31 of even years |
District of Columbia Board of Accountancy |
FLORIDA CPE REQUIREMENTS |
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| Florida License Renewal Deadline: 12/31 every two years Florida CPE Reporting Deadline: 7/1 to 6/30 every two years Florida Total CE Hours Required: 80 Hours Ethics Requirement: 4 hours in Florida Board approved ethics that include a review of Chapters 455 and 473, Florida Statutes, and the related administrative rules. If the four hours of ethics is completed in two modules, then all four hours must be completed with the same provider. Other Subject Area Requirements:24 hours in Governmental CPE if conducting audits controlled by the Government Auditing Standards, 2007 Revision, or the Rules of the Auditor General, Chapter 10.550.20 hours in Accounting-related and/or Auditing-related subjects. |
Florida Board of Accountancy |
GEORGIA CPE REQUIREMENTS |
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| Georgia License Renewal Deadline: 12/31 every two years ending on odd years Georgia CPE Reporting Deadline: 1/1 to 12/31 every two years ending on odd years Georgia Total CE Hours Required: 80 Hours Georgia Minimum CE Hours per year: 20 Hours Ethics Requirement: None Other Subject Area Requirement: 16 hours in Accounting and Auditing. |
Georgia Board of Accountancy |
GUAM CPE REQUIREMENTS |
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| Guam License Renewal Deadline: 6/30 annually Guam CPE Reporting Deadline: 1/1 to 12/31 over a three year rolling period Guam Total CE Hours Required: 120 Hours Guam Minimum CE Hours per year: 20 Hours Ethics Requirement: 6 Hours Other Subject Area Requirement: 30 hours in Accounting and Auditing. |
Guam Board of Accountancy |
HAWAII CPE REQUIREMENTS |
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| Hawaii License Renewal Deadline: 12/31 every two years ending on odd years Hawaii CPE Reporting Deadline: 1/1 to 12/31 every two years ending on odd years Hawaii Total CE Hours Required: 80 Hours Ethics Requirement: 4 hours every biennial license renewal Other Subject Area Requirements: None |
Hawaii Board of Public Accountancy |
IDAHO CPE REQUIREMENTS |
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| Idaho License Renewal Deadline: 6/30 annually Idaho CPE Reporting Deadline: 1/1 to 12/31 every two years rolling Idaho Total CE Hours Required: 80 Hours Idaho Minimum CE Hours per year: 30 Hours Idaho Maximum CE Hours per year: 50 Hours Ethics Requirement: A rolling total of 4 Ethics CPE credits is required every 2-year CPE cycle. Within this requirement, new, reinstated or re-entry licensees MUST complete a 2-hour State Specific CPE course, acceptable to the Board, on Idaho’s law and rules during the first calendar year that the license is issued. Other Subject Area Requirements: None |
Idaho State Board of Accountancy |
ILLINOIS CPE REQUIREMENTS |
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| Illinois License Renewal Deadline: 9/30 every three years Illinois CPE Reporting Deadline: 10/1 to 9/30 every three years Illinois Total CE Hours Required: 120 Hours Ethics Requirement: 4 Hours Other Subject Area Requirements: None |
Illinois Department of Financial and Professional Regulation Public Accountancy Section |
INDIANA CPE REQUIREMENTS |
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| Indiana License Renewal Deadline: 6/30 every three years Indiana CPE Reporting Deadline: 1/1 to 12/31 every three years Indiana Total CE Hours Required: 120 Hours Indiana Minimum CE Hours per year: 20 Hours Ethics Requirement: An ethics requirement of four (4) hours of CPE credit shall be met during the reporting period through:a minimum of four (4) hours in ethics;completion of a competency-based ethics course; or experience that augments the applicant’s knowledge and skill in providing accounting services specifically through application of the code of professional conduct (as adopted in 872 IAC 1-2-1(b)(1)), which shall be in a non-compensated role with a professional or trade organization verified by the organization. Other Subject Area Requirements: 10% of the total hours required in Accounting and Auditing |
Indiana Board of Accountancy |
IOWA CPE REQUIREMENTS |
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| Iowa License Renewal Deadline: 6/30 annually Iowa CPE Reporting Deadline: 1/1 to 12/31 in the three years preceding the renewal date OR7/1/ to 6/30 in the three years preceding the renewal date Licensees must declare which CPE date they are using when they renew Licensees may choose a different deadline (12/31 or 6/30) for each renewal cycle Iowa Total CE Hours Required: 120 Hours Ethics Requirement: 4 Hours of ethics and rules of professional conduct CPE. Other Subject Area Requirements:8 Hours in Accounting and Auditing if supervising and/or signing compilation reports on financial statements. |
Iowa Accountancy Examining Board |
KANSAS CPE REQUIREMENTS |
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| Kansas License Renewal Deadline: 6/30 every two years (even years for even numbered certificates; odd years for odd numbered certificates) Kansas CPE Reporting Deadline: 7/1 to 6/30 every two years (even years for even numbered certificates; odd years for odd numbered certificates) Kansas Total CE Hours Required: 80 Hours Kansas Minimum CE Hours per year: 16 hours per year for licensed municipal public accountants. At least 8 of the 16 hours shall be in the area of municipal accounting or auditing. Ethics Requirement: 2 Hours in professional ethics relating to the practice of public accountancy Other Subject Area Requirements: If a licensed municipal public accountant, 8 hours per year in municipal accounting and auditing. |
Kansas Board of Accountancy |
KENTUCKY CPE REQUIREMENTS CPE REQUIREMENTS |
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| Kentucky License Renewal Deadline: 8/1 every two years (even years for even numbered licenses; odd years for odd numbered licenses) Kentucky CPE Reporting Deadline: Ends 12/31 every two years (even years for odd numbered licenses; odd years for even numbered licenses) Kentucky Total CE Hours Required:In public accounting firms:80 Hours if the CPA worked more than 3,000 hours 60 Hours if the CPA worked less than 3,000 hours In industry, education or government: 60 Hours Ethics Requirement: The basic requirements of 80 or 60 hours must include 2 hours of professional ethics. Other Subject Area Requirements: None |
Kentucky Board of Accountancy |
LOUISIANA CPE REQUIREMENTS |
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| Louisiana License Renewal Deadline: 12/31 annually Louisiana CPE Reporting Deadline: 1/1 to 12/31 every two years rolling Louisiana Total CE Hours Required: 80 Hours Minimum CE Hours per year: 20 Hours Ethics Requirement: 2 Hours of Professional Ethics that include a review of the State Board’s Rules of Professional Conduct. Refer to State Board’s website for additional information on qualifying Ethics courses approved by the Board. Other Subject Area Requirements: If a CPA performs attest functions, a total of 16 hours in Accounting & Auditing subjects is due biennially with 4 hours of CPE in Accounting and Auditing due per year. |
State Board of CPAs of Louisiana |
MAINE CPE REQUIREMENTS |
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| Maine License Renewal Deadline: 9/30 annually Maine CPE Reporting Deadline: 10/1 to 9/30 annually Maine Total CE Hours Required: 40 Hours Ethics Requirement: 4 hours every 3 years Other Subject Area Requirements: None |
Maine Board of Accountancy |
MARYLAND CPE REQUIREMENTS |
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| Maryland License Renewal Deadline: Every two years based on license issue date Maryland CPE Reporting Deadline: Ends the two-year period prior to the renewal application date Maryland Total CE Hours Required: 80 Hours Ethics Requirement: 4 Hours of professional ethics Other Subject Area Requirements: None |
Maryland Board of Public Accountancy |
MASSACHUSETTS CPE REQUIREMENTS |
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| Massachusetts License Renewal Deadline: 6/30 every two years Massachusetts CPE Reporting Deadline: 7/1 to 6/30 every two years Massachusetts Total CE Hours Required: 80 Hours Ethics Requirement: 4 Hours in professional ethics |
Massachusetts Board of Public Accountancy |
MICHIGAN CPE REQUIREMENTS |
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| Michigan License Renewal Deadline: 12/31 every two years on odd years Michigan CPE Reporting Deadline: 7/1 to 6/30 every two years on odd years Michigan Total CE Hours Required: 80 Hours Michigan Minimum CE Hours per year: 40 Hours Ethics Requirement: 2 Hours per year. Of the 4 hours of CE in the area of professional ethics that are required in a 2-year license cycle, at least 1 hour must cover the laws and rules of this state that apply to public accountancy. The content for this hour of CE is required to be created by a statewide professional CPA association approved by LARA. Other Subject Area Requirements: 8 Hours per year in Accounting and Auditing |
Michigan State Board of Accountancy |
MINNESOTA CPE REQUIREMENTS |
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| Minnesota License Renewal Deadline: 12/31 annually Minnesota CPE Reporting Deadline: 7/1 to 6/30 over a three year rolling period Minnesota Total CE Hours Required: 120 Hours Minnesota Minimum CE Hours per year: 20 Hours Ethics Requirement: 8 Hours in regulatory or behavioral ethics Other Subject Area Requirements: None |
Minnesota State Board of Accountancy |
MISSISSIPPI CPE REQUIREMENTS |
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Mississippi License Renewal Deadline: 1/1 annually |
Mississippi State Board of Public Accountancy |
MISSOURI CPE REQUIREMENTS |
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| Missouri License Renewal Deadline: 9/30 every two years Missouri CPE Reporting Deadline: 1/1 to 12/31 over a three year rolling period Missouri Total CE Hours Required: 120 Hours Missouri Minimum CE Hours per year: 20 Hours Ethics Requirement: 6 Hours Other Subject Area Requirements: None |
Missouri State Board of Accountancy |
MONTANA CPE REQUIREMENTS |
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| Montana License Renewal Deadline: 12/31 annually Montana CPE Reporting Deadline: 1/1 to 12/31 over a three year rolling period Montana Total CE Hours Required: 120 Hours Ethics Requirement: 2 Hours Other Subject Area Requirements: None |
Montana Board of Public Accountants |
NEBRASKA CPE REQUIREMENTS |
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| Nebraska License Renewal Deadline: 6/30 every two years (odd or even year based on birth year) Nebraska CPE Reporting Deadline: 1/1 to 12/31 every two years (odd or even year based on birth year) Nebraska Total CE Hours Required: 80 Hours Ethics Requirement: 4 Hours Other Subject Area Requirements: None |
Nebraska State Board of Public Accountancy |
NEVADA CPE REQUIREMENTS |
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| Nevada License Renewal Deadline: 12/31 annually Nevada CPE Reporting Deadline: 1/1 to 12/31 every two years rolling Nevada Total CE Hours Required: 80 Hours Nevada Minimum CE Hours per year: 20 Hours Ethics Requirement: 4 Hours Other Subject Area Requirements: 8 hours in Accounting and Auditing in each year in which the practitioner planned, directed, or performed a substantial portion of work or reported on an audit, review, full disclosure compilation or attestation service of a non-governmental agency. |
Nevada State Board of Accountancy |
NEW HAMPSHIRE CPE REQUIREMENTS |
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| New Hampshire License Renewal Deadline: 6/30 every three years based on last name. New Hampshire CPE Reporting Deadline: 7/1 to 6/30 every three years New Hampshire Total CE Hours Required: 120 Hours New Hampshire Minimum CE Hours per year:20 Hours Ethics Requirement: 4 Hours Other Subject Area Requirements: None |
New Hampshire Board of Accountancy |
NEW JERSEY CPE REQUIREMENTS |
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| New Jersey License Renewal Deadline: 12/31 every three years New Jersey CPE Reporting Deadline: 1/1 to 12/31 every three years New Jersey Total CE Hours Required: 120 Hours New Jersey Minimum CE Hours per year: 20 Hours Ethics Requirement: 4 hours in New Jersey law and ethics. Providers offering ethics courses must register with the Board and/or have their content approved by the Board.The following are exempt from registering with the Board:Accredited universities or colleges;National and state professional organizations;Federal and state government agencies; andSponsors registered with the National Association of State Boards of Accountancy (NASBA) Other Subject Area Requirements:72 Hours in Technical Subjects: Accounting; Auditing, including but not limited to, review, compilation and attest standards; Business Law; Computer Science; Economics; Finance; Management Advisory Services; Mathematics, Statistics; SEC Practice; Taxation; and Professional Ethics. Any of these subjects may be in specialized industries.24 Hours in Auditing, Review and Compilation if engaged in the practice of public accountancy or involved in the attest function. Recent CPE Rule Changes:Effective for the reporting period ending 12/31/2017: 60 hours in Didactic Instruction is no longer a requirement.Effective for the reporting period ending 12/31/2017: Self-Study courses are no longer limited to 60 hours per reporting period. |
New Jersey State Board of Accountancy |
NEW MEXICO CPE REQUIREMENTS |
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| New Mexico License Renewal Deadline: Last day of birth month annually New Mexico CPE Reporting Deadline: Ends first day of month following birth month to last day of birth month over a three year rolling period New Mexico Total CE Hours Required: 120 Hours New Mexico Minimum CE Hours per year: 20 Hours Ethics Requirement: 4 Hours Other Subject Area Requirements:96 Hours in technical subjects such as audit, attestation, financial reporting, tax, management consulting, financial advisory or consulting, and other areas acceptable to the board.24 Hours of CPE sponsored by organizations other than a licensee’s firm or employer. |
New Mexico Public Accountancy Board |
NEW YORK CPE REQUIREMENTS |
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| New York License Renewal Deadline: Every three years based on date of issuance (current) and birth month (prior to 1/1/1993) New York CPE Reporting Deadline: 1/1 to 12/31 annually New York Total CE Hours Required: CPAs have the following options:1) Complete a minimum of 40 contact hours of acceptable formal continuing education in any of the recognized subject areas, or;2) Complete a minimum of 24 contact hours of acceptable formal continuing education concentrated in one subject area defined by the Department. Ethics Requirements:4 Hours of professional ethics during the three calendar years preceding the license expiration date. Providers offering ethics courses must register with the Board and/or have their content approved by the Board.For registered licensees who choose the 40 hours per calendar year option – the 4 hours of professional ethics may be counted toward the annual contact hour requirement in the calendar year that they are taken.For registered licensees who choose the 24 hour calendar year requirement – the 4 hours of professional ethics may be counted toward the annual contact hour requirement in the year that they were completed if the hours in professional ethics were taken in the recognized subject area of the concentration.Regulatory ethics taken in a licensee’s principal jurisdiction to maintain an active license and accepted by the Board to meet the ethics requirements of that state, may also be used toward the New York ethics requirement. Other Subject Area Requirements: None |
New York State Board for Public Accountancy |
NORTH CAROLINA CPE REQUIREMENTS |
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| North Carolina License Renewal Deadline: 6/30 annually North Carolina CPE Reporting Deadline: 1/1 to 12/31 annually North Carolina Total CE Hours Required: 40 Hours Ethics Requirement: 2 hours. Must be from a sponsor registered with NASBA. Other Subject Area Requirements: None |
North Carolina State Board of CPA Examiners |
NORTH DAKOTA CPE REQUIREMENTS |
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| North Dakota License Renewal Deadline: 7/31 annually North Dakota CPE Reporting Deadline: 7/1 to 6/30 annually North Dakota Total CE Hours Required: Licensees in public practice: 120 Hours, Licensees not in public practice: 60 Hours North Dakota Minimum CE Hours per year: Licensees in public practice: 20 Hours, Licensees not in public practice: 16 Hours Ethics Requirement: None.Other Subject Area Requirements: None. |
North Dakota State Board of Accountancy |
OHIO CPE REQUIREMENTS |
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| Ohio License Renewal Deadline: 12/31 every three years Ohio CPE Reporting Deadline: 1/1 to 12/31 every three years Ohio Total CE Hours Required: 120 Hours Ohio Minimum CE Hours per year: 20 Hours Ethics Requirement: 3 hours. Must be specifically approved by the Executive Director of the Accountancy Board of Ohio to meet the Ethics CPE requirement for Ohio.Recent CPE Rule Changes:Effective 12/31/2018, the license renewal deadline and the CPE reporting period deadline will have the same date of December 31 of even years. The reporting period deadline of December 31, 2017 is extended to December 31, 2018. The minimum CPE requirement for the expended reporting period ending December 31, 2018 is 120 hours. Other Subject Area Requirements: None |
Accountancy Board of Ohio |
OKLAHOMA CPE REQUIREMENTS |
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| Oklahoma License Renewal Deadline: Last day of birth month annually Oklahoma CPE Reporting Deadline: 1/1 to 12/31 over a three-year rolling period Oklahoma Total CE Hours Required: 120 Hours Oklahoma Minimum CE Hours per year: 20 Hours Ethics Requirement: 4 Hours of professional ethics Other Subject Area Requirements:A minimum of 72 hours of the 120 hours earned shall be in subject areas related to the practice of public accounting with at least 8 hours completed each year in the specific areas of accounting, taxation, or assurance if a CPA’s main area of employment is industry.A minimum of 4 hours per year in the subject area of compilation engagements (not compilation and review) if the licensee is actively involved in the supervision or review of compilation engagements for third-party reliance unless the licensee or the licensees firm is enrolled in an approved peer review program. |
Oklahoma Accountancy Board |
OREGON CPE REQUIREMENTS |
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| Oregon License Renewal Deadline: 6/30 (even years for even numbered licenses; odd years for odd-numbered licenses) Oregon CPE Reporting Deadline: 7/1 to 6/30 every two years (even years for even numbered licenses; odd years for odd-numbered licenses) Oregon Total CE Hours Required: 80 Hours Oregon Minimum CE Hours per year: 24 Hours Ethics Requirement:Ethics for First Permit Renewal 4 Hours in professional conduct and ethics Programs in ethics shall qualify for CPE credit if such programs are offered by a sponsor registered with the Board and include information pertaining to each of the following topics:Oregon Administrative Rules and Oregon Revised Statutes pertaining to the practice of public accountancy.Examples of issues or situations that require a licensee to understand the statutes, rules and case law relevant to the practice of public accountancy.The Code of Professional Conduct adopted by the Board and set forth in OAR chapter 801, division 030.Review of recent case law pertaining to ethics and professional responsibilities for the accounting profession.Ethics for Subsequent Permit Renewal 4 Hours in professional conduct and ethics in any ethics program which meets Oregon’s general CPE requirements.Providers offering ethics courses must register with the Board and/or have their content approved by the Board.If the licensee’s principal place of business is not Oregon, they may meet the Oregon ethics requirement by meeting the ethics requirement of the principal place of business. If the principal place of business does not have an ethics requirement, then the licensee must meet Oregon’s ethics requirement. Other Subject Area Requirements: None |
Oregon Board of Accountancy |
PENNSYLVANIA CPE REQUIREMENTS |
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| Pennsylvania License Renewal Deadline: 12/31 every two years ending on odd years Pennsylvania CPE Reporting Deadline: 1/1 to 12/31 every two years ending on odd years Pennsylvania Total CE Hours Required: 80 Hours Pennsylvania Minimum CE Hours per year: 20 Hours Ethics Requirements: 4 Hours Other Subject Area Requirements:16 Hours in Accounting & Auditing8 Hours in Taxation |
Pennsylvania State Board of Accountancy |
PUERTO RICO CPE REQUIREMENTS |
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| Puerto Rico License Renewal Deadline: 12/1 every three years based on license issue date Puerto Rico CPE Reporting Deadline: 8/1 to 7/31 every three years based on license issue date Puerto Rico Total CE Hours Required: 120 Hours for CPA practitioners, 90 Hours for non-practicing CPAs Ethics Requirement: 3 Hours of professional ethics for CPA practitioners and non-practicing CPAs Other Subject Area Requirements: 40 Hours in Accounting, Auditing and Tax, in which 28 hours must be Accounting and Auditing and 12 hours must be Tax or 28 hours must be Tax and 12 hours must be Accounting and Auditing (CPA practitioners); 30 hours in industry-specific subjects (non-practicing CPAs) |
Puerto Rico Board of Accountancy |
RHODE ISLAND CPE REQUIREMENTS |
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| Rhode Island License Renewal Deadline: 6/30 every three years based on the first letter of the last name Rhode Island CPE Reporting Deadline: 1/1 to 12/31 every three years Rhode Island Total CE Hours Required: 120 Hours Ethics Requirements:6 Hours in subjects devoted to professional ethics every three years:Subjects devoted to professional ethics will include programs devoted to the AICPA Code of Professional Conduct, including opinions issued thereunder, as well as programs relating to the legal, professional or ethical codes of any authoritative organization or accounting professional specialty organization. Other Subject Area Requirements: None |
Rhode Island Board of Accountancy |
SOUTH CAROLINA CPE REQUIREMENTS |
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| South Carolina License Renewal Deadline: 1/31 annually South Carolina CPE Reporting Deadline: 1/1 to 12/31 annually South Carolina Total CE Hours Required: 40 Hours Ethics Requirement: 6 Hours required every three years on a fixed schedule (2015, 2018, 2021, etc.). 2 hours of ethics must be in South Carolina Rules & Regulations and be SC Board approved. The 2-hour ethics course can be taken only once in each 3-year cycle. You can only count one two-hour SC ethics course per three-year period. Other Subject Area Requirements: None |
South Carolina Board of Accountancy |
SOUTH DAKOTA CPE REQUIREMENTS |
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| South Dakota License Renewal Deadline: 8/1 annually South Dakota CPE Reporting Deadline: 7/1 to 6/30 over a three year rolling period South Dakota Total CE Hours Required: 120 Hours South Dakota Minimum CE Hours per year: 20 Hours Ethics Requirement: None Other Subject Area Requirements: None |
South Dakota Board of Accountancy |
TENNESSEE CPE REQUIREMENTS |
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| Tennessee License Renewal Deadline: 12/31 (even years for even numbered licenses; odd years for odd-numbered licenses) Tennessee CPE Reporting Deadline: 1/1 to 12/31 every two years (even years for even numbered licenses; odd years for odd-numbered licenses) Tennessee Total CE Hours Required: 80 Hours Tennessee Minimum CE Hours per year: 20 Hours Ethics Requirement: 2 Hours from a board-approved state-specific ethics course designed to familiarize the licensee with accountancy law and rules as well as professional ethics. Other Subject Area Requirements:At least 40 hours in Accounting, Accounting Ethics, attest, taxation, or management advisory services.If engaged in attest function (including compilations), at least 20 hours is required in accounting and auditing.If providing expert witness testimony, 20 hours of CPE is required in that area in which the court deems you an expert. |
Tennessee State Board of Accountancy |
TEXAS CPE REQUIREMENTS |
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| Texas License Renewal Deadline: Last day of birth month annually Texas CPE Reporting Deadline: Ends on last day of CPA’s birth month over three years rolling Texas Total CE Hours Required: 120 Hours Texas Minimum CE Hours per year: 20 Hours Ethics Requirement: 4 Hour ethics course every 2 years. Providers offering ethics courses must register with the Board. Other Subject Area Requirements: None |
Texas State Board of Public Accountancy |
UTAH CPE REQUIREMENTS |
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| Utah License Renewal Deadline: 9/30 every two years ending on even years Utah CPE Reporting Deadline: 1/1 to 12/31 every two years ending on odd years Utah Total CE Hours Required: 80 Hours Ethics Requirement:1 Hour (must cover UT CPA Licensing Act and CPA Licensing Act Rule)3 Hours (must cover at least 1 of the following: AICPA Professional Code of Conduct, case-based instruction focusing on real-life situational learning, ethical dilemmas faced by accounting professionals, or business ethics) Other Subject Area Requirements: None Recent CPE Rule Changes: Effective 12/31/2018, the license renewal deadline and the CPE reporting period deadline will have the same date of December 31 of even years. The reporting period deadline of December 31, 2017 is extended to December 31, 2018. The minimum CPE requirement for the expended reporting period ending December 31, 2018 is 120 hours. |
Utah Board of Accountancy |
VERMONT CPE REQUIREMENTS |
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| Vermont License Renewal Deadline: 7/31 every two years ending on odd years Vermont CPE Reporting Deadline: 8/1 to 7/31 every two years ending on odd years Vermont Total CE Hours Required: 80 Hours Ethics Requirement: 4 Hours Other Subject Area Requirements: 8 Hours in Accounting and Auditing |
Vermont Board of Public Accountancy |
VIRGIN ISLANDS CPE REQUIREMENTS |
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| Virgin Islands License Renewal Deadline: 7/1 annually Virgin Islands CPE Reporting Deadline: 1/1 to 12/31 over a three-year rolling period Virgin Islands Total CE Hours Required: 120 Hours Virgin Islands Minimum CE Hours per year: 20 Hours Ethics Requirement: 4 Hours |
Virgin Islands Board of Public Accountancy |
VIRGINIA CPE REQUIREMENTS |
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| Virginia License Renewal Deadline: Last day of certificate issue month, annually Virginia CPE Reporting Deadline: 1/1 to 12/31 over a three-year rolling period Virginia Total CE Hours Required: 120 Hours Virginia Minimum CE Hours per year: 20 Hours Ethics Requirement: 2 Hours of Virginia specific ethics per year. Providers offering ethics courses must register with the Board and/or have their content approved by the Board. Other Subject Area Requirements: 8 Hours in Attest or Compilation Services per year for any licensee who releases or authorizes the release of reports on attest services or compilation services provided for persons or entities located in Virginia. |
Virginia Board of Accountancy |
WASHINGTON CPE REQUIREMENTS |
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| Washington License Renewal Deadline: 4/30 every three years based on when license was issued Washington CPE Reporting Deadline: 1/1 to 12/31 every three years based on when license was issued Washington Total CE Hours Required: 120 Hours Ethics Requirement: 4 Hours in board approved ethics and regulations CPE. Ethics that is not board approved may be counted toward the technical and total hour requirement. Other Subject Area Requirements: None |
Washington State Board of Accountancy |
WEST VIRGINIA CPE REQUIREMENTS |
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| West Virginia License Renewal Deadline: 6/30 annually West Virginia CPE Reporting Deadline: 1/1 to 12/31 over a three-year rolling period West Virginia Total CE Hours Required: 120 Hours West Virginia Minimum CE Hours per year: 20 Hours Ethics Requirement: 4 hours. Providers offering ethics courses must register with the Board Other Subject Area Requirements: |
West Virginia Board of Accountancy |
WISCONSIN CPE REQUIREMENTS |
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| Wisconsin License Renewal Deadline: 12/14 every two years ending in odd years.Continuing Education credits are not required by the Wisconsin Accounting Examining Board. Other Subject Area Requirements: None |
Wisconsin Accounting Examining Board |
WYOMING CPE REQUIREMENTS |
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| Wyoming License Renewal Deadline: 12/31 annually Wyoming CPE Reporting Deadline: 1/1 to 12/31 over a three-year rolling period Wyoming Total CE Hours Required: 120 Hours Ethics Requirement:Ethics for First Permit Renewal 4 Hour board-approved course on the provisions of the Wyoming CPA Act and Wyoming Rules and Regulations within six (6) months of the date of the initial permit.4 Hour board approved course. Providers offering ethics courses must register with the Board.Ethics for Subsequent Permit Renewal Other Subject Area Requirements: 80 Hours in Code A subjects. |
Wyoming Board of Certified Public Accountants |
| Membership Associations & Professional Organization CPE Regulations | |
ANNUAL FILING SEASON PROGRAM (AFSP) REQUIREMENTS |
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| Renewal Deadline: 12/31 annually CPE Reporting Deadline: 1/1 to 12/31 annually Total CE Hours Required: 18 Hours (A 6-hour Annual Federal Tax Refresher (AFTR) course, 10 Hours of other federal tax law topics and 2 Hours of ethics) |
Annual Filing Season Program (AFSP) Website |
CERTIFIED FINANCIAL PROFESSIONAL (CFP®) REQUIREMENTS |
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| Renewal Deadline: Based on CFP® professional’s renewal month CPE Reporting Deadline: Ends on the last day of a CFP® professional’s renewal month, every two years Total CE Hours Required: 30 Hours (28 Hours of General CE, 2 Hours of CFP Board-approved Ethics CE) |
Certified Financial Professional (CFP®) Website |
CALIFORNIA TAX EDUCATION COUNCIL (CTEC) REQUIREMENTS |
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Renewal Deadline: 10/31 annually CTEC registration MUST be completed online at https://www.ctec.org/Preparer/. You will need the following to complete your registration: your social security number (SSN); proof that you have a $5,000 tax preparer bond; your IRS PTIN number; and, payment of the registration fee with a Visa, Master Card or Debit card. Education providers do not register students with CTEC, it is up to the student to take the final step and complete the registration process. |
California Tax Education Council (CTEC) Website |
ENROLLED AGENT (EA) REQUIREMENTS |
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| Enrollment Cycle: Every three years based on enrollment month and year CPE Reporting Deadline: Every three years based on enrollment month and year Total CE Hours Required: 72 Hours Minimum CE Hours per year: 16 Hours including 2 Hours of Ethics Requirements vary for the initial year, please refer to the IRS Enrolled Agent Program information for details. |
Enrolled Agents (EA) Website |
Western CPE is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors, a group which recognizes providers of CPE programs created following nationally-recognized standards shared by State Boards of Accountancy, NASBA, and the AICPA.